Income taxation impedes closer economic relations between Australia and New Zealand

Author(s)

Wells, Joan

Available versions

Abstract

This paper identifies specific taxation provisions that impede trans-Tasman investment. It does this within the context of the Australia and New Zealand Closer Economic Trade Relations (CER). It illustrates that equity investors are better off investing in their own countries, or indeed in other countries rather than trans-Tasman. Finally it identifies alternative reforms which could overcome these impediments.

Publication year

1993

Publication type

Working paper

Source

Faculty of Business staff papers, no. 103

Publisher

Swinburne University of Technology

ISBN

9780855907310

Copyright

Copyright © 1993 Joan Wells. This work is reproduced in good faith. Every reasonable effort has been made to trace the copyright owner. For more information please contact <a href='mailto:researchbank@swin.edu.au'>researchbank@swin.edu.au</a>.

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